Kazakhstan draft Tax Code amendment would require some importers to pay VAT before goods enter the country — a draft, not law
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Kazakhstan as they stand today, see the Kazakhstan guide →
- Jurisdiction
- Kazakhstan
- Tax
- VAT
- Change type
- Compliance
- Status
- Proposed
- Impact
- Watch
- Announced
- 3 September 2026
- Effective
- 1 January 2027
- Authority
- Ministry of National Economy of the Republic of Kazakhstan (Open NPA portal)
- Systems
- Customs, ERP, Tax engine
- Verified
- Fetched from official source · medium confidence
Importers of goods into Kazakhstan, in the taxpayer categories to be set by the authorised body.
Identify whether you import goods into Kazakhstan under a consignment note (SNT) and prepare for possible VAT prepayment before goods enter the territory from 1 January 2027, pending adoption.
CustomsERPTax engine
The same draft Tax Code amendment would add point 5-1 to Article 530 under which, for certain categories of taxpayers, VAT on imported goods would be paid before the goods enter Kazakhstan's territory, on the basis of the data in the accompanying consignment note; the categories and the pre-import payment procedure would be set by the authorised body. Draft only; general commencement date 1 January 2027.
What changed in detail
This is a draft, not law. It is part of the same draft Tax Code amendment posted on the Open NPA portal by the Ministry of National Economy (created 3 September 2026; public discussion closed 25 September 2026).
The draft would add point 5-1 to Article 530. For certain categories of taxpayers, VAT on imported goods would be paid before the goods enter Kazakhstan’s territory, on the basis of the data in the accompanying consignment note. The categories and the pre-import payment procedure would be set by the authorised body. The draft’s general commencement date is 1 January 2027.
What it means
Paying import VAT before the goods cross the border would move cash forward in the supply chain for the affected importers. Which importers are covered is left to the authorised body, so businesses importing under a consignment note should watch for that list before the draft is adopted.
Proof
5-1. Салық төлеушілердің жекелеген санаттары бойынша қосылған құн салығы тауарларға ілеспе жүкқұжаттағы мәліметтер негізінде тауарлар Қазақстан Республикасының аумағына әкелінгенге дейін төленеді.5-1. For certain categories of taxpayers, value added tax is paid, on the basis of the data in the accompanying consignment note for the goods, before the goods are brought into the territory of the Republic of Kazakhstan.
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